IRS STATISTICS BY SELECTED PERCENTILES OF RETURNS BASED ON ADJUSTED GROSS INCOME: 1986-2005
Millions of returns: [1]
========================
Top 50 Top 25 Top 10 Top 5 Top 1 0-50 50-75 75-90 90-95 95-99 Top 1
Year Percent Percent Percent Percent Percent Total Percent Percent Percent Percent Percent Percent Year
---- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ----
1986 51.04 25.52 10.21 5.10 1.02 102.09 51.04 25.52 15.31 5.10 4.08 1.02 1986
1987 53.08 26.54 10.62 5.31 1.06 106.15 53.08 26.54 15.92 5.31 4.25 1.06 1987
1988 54.44 27.22 10.89 5.44 1.09 108.87 54.44 27.22 16.33 5.44 4.35 1.09 1988
1989 55.66 27.83 11.13 5.57 1.11 111.31 55.66 27.83 16.70 5.57 4.45 1.11 1989
1990 56.41 28.20 11.28 5.64 1.13 112.81 56.41 28.20 16.92 5.64 4.51 1.13 1990
1991 56.90 28.45 11.38 5.69 1.14 113.80 56.90 28.45 17.07 5.69 4.55 1.14 1991
1992 56.33 28.16 11.27 5.63 1.13 112.65 56.33 28.16 16.90 5.63 4.51 1.13 1992
1993 56.84 28.42 11.37 5.68 1.14 113.68 56.84 28.42 17.05 5.68 4.55 1.14 1993
1994 57.49 28.75 11.50 5.75 1.15 114.99 57.49 28.75 17.25 5.75 4.60 1.15 1994
1995 58.64 29.32 11.73 5.86 1.17 117.27 58.64 29.32 17.59 5.86 4.69 1.17 1995
1996 59.72 29.86 11.94 5.97 1.19 119.44 59.72 29.86 17.92 5.97 4.78 1.19 1996
1997 60.75 30.38 12.15 6.08 1.22 121.50 60.75 30.38 18.23 6.08 4.86 1.22 1997
1998 61.89 30.94 12.38 6.19 1.24 123.78 61.89 30.94 18.57 6.19 4.95 1.24 1998
1999 63.00 31.50 12.60 6.30 1.26 126.01 63.00 31.50 18.90 6.30 5.04 1.26 1999
2000 64.11 32.06 12.82 6.41 1.28 128.23 64.11 32.06 19.23 6.41 5.13 1.28 2000
2001 64.41 32.20 12.88 6.44 1.29 128.82 64.41 32.20 19.32 6.44 5.15 1.29 2001
2002 64.16 32.08 12.83 6.42 1.28 128.32 64.16 32.08 19.25 6.42 5.13 1.28 2002
2003 64.30 32.15 12.86 6.43 1.29 128.61 64.30 32.15 19.29 6.43 5.14 1.29 2003
2004 65.19 32.59 13.04 6.52 1.30 130.37 65.19 32.59 19.56 6.52 5.21 1.30 2004
2005 66.31 33.15 13.26 6.63 1.33 132.61 66.31 33.15 19.89 6.63 5.30 1.33 2005
Adjusted gross income floor on percentiles (thousands of current dollars):
==========================================================================
Top 50 Top 25 Top 10 Top 5 Top 1 0-50 50-75 75-90 90-95 95-99 Top 1
Year Percent Percent Percent Percent Percent Total Percent Percent Percent Percent Percent Percent Year
---- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ----
1986 17.30 32.24 48.66 62.38 118.82 N/A N/A 17.30 32.24 48.66 62.38 118.82 1986
1987 17.77 33.98 52.92 68.41 139.29 N/A N/A 17.77 33.98 52.92 68.41 139.29 1987
1988 18.37 35.40 55.44 72.74 157.14 N/A N/A 18.37 35.40 55.44 72.74 157.14 1988
1989 18.99 36.84 58.26 76.93 163.87 N/A N/A 18.99 36.84 58.26 76.93 163.87 1989
1990 19.77 38.08 60.29 79.06 167.42 N/A N/A 19.77 38.08 60.29 79.06 167.42 1990
1991 20.10 38.93 61.94 81.72 170.14 N/A N/A 20.10 38.93 61.94 81.72 170.14 1991
1992 20.80 40.38 64.46 85.10 181.90 N/A N/A 20.80 40.38 64.46 85.10 181.90 1992
1993 21.18 41.21 66.08 87.39 185.72 N/A N/A 21.18 41.21 66.08 87.39 185.72 1993
1994 21.80 42.74 68.75 91.23 195.73 N/A N/A 21.80 42.74 68.75 91.23 195.73 1994
1995 22.34 44.21 72.09 96.22 209.41 N/A N/A 22.34 44.21 72.09 96.22 209.41 1995
1996 23.17 45.76 74.99 101.14 227.55 N/A N/A 23.17 45.76 74.99 101.14 227.55 1996
1997 24.39 48.17 79.21 108.05 250.74 N/A N/A 24.39 48.17 79.21 108.05 250.74 1997
1998 25.49 50.61 83.22 114.73 269.50 N/A N/A 25.49 50.61 83.22 114.73 269.50 1998
1999 26.42 52.97 87.68 120.85 293.42 N/A N/A 26.42 52.97 87.68 120.85 293.42 1999
2000 27.68 55.23 92.14 128.34 313.47 N/A N/A 27.68 55.23 92.14 128.34 313.47 2000
2001 28.53 56.09 92.75 127.90 292.91 N/A N/A 28.53 56.09 92.75 127.90 292.91 2001
2002 28.65 56.40 92.66 126.53 285.42 N/A N/A 28.65 56.40 92.66 126.53 285.42 2002
2003 29.02 57.34 94.89 130.08 295.50 N/A N/A 29.02 57.34 94.89 130.08 295.50 2003
2004 30.12 60.04 99.11 137.06 328.05 N/A N/A 30.12 60.04 99.11 137.06 328.05 2004
2005 30.88 62.07 103.91 145.28 364.66 N/A N/A 30.88 62.07 103.91 145.28 364.66 2005
Adjusted gross income floor on percentiles (thousands of constant dollars): [2]
===============================================================================
Top 50 Top 25 Top 10 Top 5 Top 1 0-50 50-75 75-90 90-95 95-99 Top 1
Year Percent Percent Percent Percent Percent Total Percent Percent Percent Percent Percent Percent Year
---- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ----
1986 15.79 29.42 44.39 56.91 108.41 N/A N/A 15.79 29.42 44.39 56.91 108.41 1986
1987 15.64 29.91 46.59 60.22 122.61 N/A N/A 15.64 29.91 46.59 60.22 122.61 1987
1988 15.53 29.92 46.86 61.48 132.83 N/A N/A 15.53 29.92 46.86 61.48 132.83 1988
1989 15.32 29.71 46.99 62.04 132.15 N/A N/A 15.32 29.71 46.99 62.04 132.15 1989
1990 15.12 29.14 46.13 60.49 128.10 N/A N/A 15.12 29.14 46.13 60.49 128.10 1990
1991 14.76 28.58 45.48 60.00 124.92 N/A N/A 14.76 28.58 45.48 60.00 124.92 1991
1992 14.83 28.78 45.94 60.66 129.65 N/A N/A 14.83 28.78 45.94 60.66 129.65 1992
1993 14.66 28.52 45.73 60.48 128.52 N/A N/A 14.66 28.52 45.73 60.48 128.52 1993
1994 14.71 28.84 46.39 61.56 132.07 N/A N/A 14.71 28.84 46.39 61.56 132.07 1994
1995 14.66 29.01 47.31 63.14 137.41 N/A N/A 14.66 29.01 47.31 63.14 137.41 1995
1996 14.77 29.16 47.79 64.46 145.03 N/A N/A 14.77 29.16 47.79 64.46 145.03 1996
1997 15.20 30.01 49.35 67.32 156.22 N/A N/A 15.20 30.01 49.35 67.32 156.22 1997
1998 15.55 30.88 50.77 70.00 164.43 N/A N/A 15.55 30.88 50.77 70.00 164.43 1998
1999 15.86 31.79 52.63 72.54 176.12 N/A N/A 15.86 31.79 52.63 72.54 176.12 1999
2000 16.08 32.07 53.51 74.53 182.04 N/A N/A 16.08 32.07 53.51 74.53 182.04 2000
2001 16.11 31.67 52.37 72.22 165.39 N/A N/A 16.11 31.67 52.37 72.22 165.39 2001
2002 15.93 31.35 51.51 70.33 158.66 N/A N/A 15.93 31.35 51.51 70.33 158.66 2002
2003 15.77 31.16 51.57 70.70 160.60 N/A N/A 15.77 31.16 51.57 70.70 160.60 2003
2004 15.95 31.78 52.47 72.55 173.66 N/A N/A 15.95 31.78 52.47 72.55 173.66 2004
2005 15.81 31.78 53.21 74.39 186.72 N/A N/A 15.81 31.78 53.21 74.39 186.72 2005
Adjusted gross income (billions of dollars) (current dollars):
==============================================================
Top 50 Top 25 Top 10 Top 5 Top 1 0-50 50-75 75-90 90-95 95-99 Top 1
Year Percent Percent Percent Percent Percent Total Percent Percent Percent Percent Percent Percent Year
---- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ----
1986 2103.6 1490.2 886.5 608.5 285.2 2524.1 420.6 613.4 603.7 278.0 323.3 285.2 1986
1987 2373.9 1709.4 1038.2 722.2 346.6 2813.7 439.9 664.5 671.2 316.0 375.6 346.6 1987
1988 2657.9 1950.9 1232.5 890.7 473.5 3124.2 466.3 707.0 718.3 341.8 417.2 473.5 1988
1989 2805.2 2054.5 1286.5 918.4 468.1 3298.9 493.6 750.8 767.9 368.1 450.3 468.1 1989
1990 2932.5 2144.2 1338.0 953.3 483.3 3451.2 518.7 788.4 806.1 384.7 470.1 483.3 1990
1991 2984.0 2174.8 1343.2 943.4 456.6 3516.1 532.1 809.2 831.6 399.9 486.7 456.6 1991
1992 3131.4 2299.4 1443.8 1031.1 523.6 3680.6 549.2 832.0 855.6 412.7 507.5 523.6 1992
1993 3212.3 2358.0 1474.5 1048.3 520.6 3775.6 563.3 854.3 883.5 426.2 527.7 520.6 1993
1994 3371.4 2481.1 1552.2 1103.1 546.7 3961.1 589.8 890.3 928.9 449.1 556.4 546.7 1994
1995 3627.5 2689.8 1704.5 1222.7 619.6 4244.6 617.1 937.7 985.3 481.8 603.1 619.6 1995
1996 3944.4 2952.6 1909.1 1393.8 736.5 4590.5 646.1 991.7 1043.5 515.3 657.3 736.5 1996
1997 4328.0 3267.6 2151.4 1597.1 872.8 5023.5 695.5 1060.4 1116.2 554.3 724.3 872.8 1997
1998 4721.4 3589.6 2393.7 1796.6 1010.2 5469.2 747.8 1131.8 1195.9 597.1 786.4 1010.2 1998
1999 5126.2 3927.3 2652.8 2011.8 1152.8 5909.3 783.2 1198.9 1274.5 641.1 858.9 1152.8 1999
2000 5589.8 4313.8 2955.4 2267.4 1336.8 6424.0 834.2 1276.0 1358.4 688.0 930.6 1336.8 2000
2001 5379.3 4071.0 2690.6 1996.5 1094.3 6241.0 861.8 1308.3 1380.4 694.1 902.2 1094.3 2001
2002 5244.0 3935.5 2553.5 1867.8 985.8 6113.8 869.7 1308.5 1382.0 685.7 882.0 985.8 2002
2003 5407.9 4078.2 2663.5 1960.7 1054.6 6287.6 879.7 1329.6 1414.8 702.8 906.1 1054.6 2003
2004 5952.8 4546.4 3049.3 2299.6 1306.4 6875.1 922.3 1406.4 1497.1 749.7 993.2 1306.4 2004
2005 6544.8 5069.5 3487.0 2683.9 1591.7 7508.0 963.1 1475.4 1582.4 803.1 1092.2 1591.7 2005
Total income tax (billions of dollars) (current dollars): [3]
==============================================================
Top 50 Top 25 Top 10 Top 5 Top 1 0-50 50-75 75-90 90-95 95-99 Top 1
Year Percent Percent Percent Percent Percent Total Percent Percent Percent Percent Percent Percent Year
---- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ----
1986 343.3 279.0 200.7 156.2 94.5 367.0 23.7 64.3 78.3 44.5 61.7 94.5 1986
1987 346.7 283.9 205.2 159.6 91.6 369.0 22.4 62.8 78.6 45.6 68.1 91.6 1987
1988 389.1 321.3 236.4 188.3 113.8 412.8 23.6 67.8 84.9 48.1 74.5 113.8 1988
1989 407.6 334.3 241.5 190.2 109.3 432.8 25.2 73.3 92.8 51.3 80.9 109.3 1989
1990 421.1 344.3 247.5 195.1 112.3 447.1 26.0 76.7 96.8 52.4 82.8 112.3 1990
1991 423.8 346.5 250.3 194.5 111.3 448.3 24.6 77.2 96.2 55.8 83.2 111.3 1991
1992 452.1 373.7 276.2 218.5 131.2 476.2 24.1 78.4 97.5 57.7 87.3 131.2 1992
1993 478.6 398.5 297.8 238.1 145.8 502.7 24.2 80.0 100.7 59.7 92.2 145.8 1993
1994 509.3 425.4 317.9 254.1 154.3 534.8 25.5 83.9 107.5 63.8 99.8 154.3 1994
1995 561.2 472.8 357.4 287.7 178.0 588.3 27.1 88.4 115.4 69.7 109.7 178.0 1995
1996 629.7 535.2 411.4 335.4 212.6 658.1 28.4 94.5 123.8 76.0 122.8 212.6 1996
1997 696.2 594.0 459.6 377.2 241.2 727.3 31.1 102.2 134.4 82.4 136.0 241.2 1997
1998 755.2 652.0 512.8 424.5 274.0 788.5 33.2 103.3 139.1 88.3 150.5 274.0 1998
1999 842.2 732.9 583.0 486.5 317.4 877.3 35.1 109.3 149.9 96.5 169.0 317.4 1999
2000 942.2 823.7 660.2 553.7 366.9 980.5 38.3 118.5 163.6 106.5 186.7 366.9 2000
2001 852.6 736.1 576.2 472.8 300.9 887.9 35.2 116.6 159.9 103.3 171.9 300.9 2001
2002 769.0 668.6 523.8 428.7 268.6 796.9 27.9 100.4 144.7 95.1 160.1 268.6 2002
2003 722.0 627.4 492.5 406.6 256.3 747.9 25.9 94.6 134.9 85.9 150.3 256.3 2003
2004 804.5 705.9 567.3 475.2 306.9 831.9 27.4 98.6 138.6 92.0 168.3 306.9 2004
2005 906.0 803.8 657.1 557.8 368.1 934.7 28.7 102.3 146.7 99.3 189.6 368.1 2005
Average tax rate (percentage): [4]
==================================
Top 50 Top 25 Top 10 Top 5 Top 1 0-50 50-75 75-90 90-95 95-99 Top 1
Year Percent Percent Percent Percent Percent Total Percent Percent Percent Percent Percent Percent Year
---- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ----
1986 16.32 18.72 22.64 25.68 33.13 14.54 5.63 10.48 12.97 15.99 19.10 33.13 1986
1987 14.60 16.61 19.77 22.10 26.41 13.12 5.09 9.45 11.71 14.43 18.13 26.41 1987
1988 14.64 16.47 19.18 21.14 24.04 13.21 5.06 9.60 11.82 14.07 17.85 24.04 1988
1989 14.53 16.27 18.77 20.71 23.34 13.12 5.11 9.77 12.08 13.93 17.97 23.34 1989
1990 14.36 16.06 18.50 20.46 23.25 12.95 5.01 9.73 12.01 13.63 17.60 23.25 1990
1991 14.20 15.93 18.63 20.62 24.37 12.75 4.62 9.55 11.57 13.96 17.10 24.37 1991
1992 14.44 16.25 19.13 21.19 25.05 12.94 4.39 9.42 11.39 13.99 17.21 25.05 1992
1993 14.90 16.90 20.20 22.71 28.01 13.32 4.29 9.37 11.40 14.01 17.48 28.01 1993
1994 15.11 17.15 20.48 23.04 28.23 13.50 4.32 9.42 11.57 14.20 17.93 28.23 1994
1995 15.47 17.58 20.97 23.53 28.73 13.86 4.39 9.43 11.71 14.46 18.19 28.73 1995
1996 15.96 18.12 21.55 24.07 28.87 14.34 4.40 9.53 11.86 14.74 18.68 28.87 1996
1997 16.09 18.18 21.36 23.62 27.64 14.48 4.48 9.63 12.04 14.87 18.78 27.64 1997
1998 16.00 18.16 21.42 23.63 27.12 14.42 4.44 9.12 11.63 14.79 19.14 27.12 1998
1999 16.43 18.66 21.98 24.18 27.53 14.85 4.48 9.12 11.76 15.06 19.68 27.53 1999
2000 16.86 19.09 22.34 24.42 27.45 15.26 4.60 9.28 12.04 15.48 20.07 27.45 2000
2001 15.85 18.08 21.41 23.68 27.50 14.23 4.09 8.91 11.58 14.89 19.06 27.50 2001
2002 14.66 16.99 20.51 22.95 27.25 13.03 3.21 7.67 10.47 13.87 18.15 27.25 2002
2003 13.35 15.38 18.49 20.74 24.31 11.90 2.95 7.12 9.54 12.22 16.58 24.31 2003
2004 13.51 15.53 18.60 20.67 23.49 12.10 2.97 7.01 9.26 12.28 16.95 23.49 2004
2005 13.84 15.86 18.84 20.78 23.13 12.45 2.98 6.93 9.27 12.37 17.36 23.13 2005
Adjusted gross income share (percentage):
=========================================
Top 50 Top 25 Top 10 Top 5 Top 1 0-50 50-75 75-90 90-95 95-99 Top 1
Year Percent Percent Percent Percent Percent Total Percent Percent Percent Percent Percent Percent Year
---- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ----
1986 83.34 59.04 35.12 24.11 11.30 100.00 16.66 24.30 23.92 11.01 12.81 11.30 1986
1987 84.37 60.75 36.90 25.67 12.32 100.00 15.63 23.62 23.85 11.23 13.35 12.32 1987
1988 85.07 62.44 39.45 28.51 15.16 100.00 14.93 22.63 22.99 10.94 13.35 15.16 1988
1989 85.04 62.28 39.00 27.84 14.19 100.00 14.96 22.76 23.28 11.16 13.65 14.19 1989
1990 84.97 62.13 38.77 27.62 14.00 100.00 15.03 22.84 23.36 11.15 13.62 14.00 1990
1991 84.87 61.85 38.20 26.83 12.99 100.00 15.13 23.02 23.65 11.37 13.84 12.99 1991
1992 85.08 62.47 39.23 28.01 14.23 100.00 14.92 22.61 23.24 11.22 13.78 14.23 1992
1993 85.08 62.45 39.05 27.76 13.79 100.00 14.92 22.63 23.40 11.29 13.97 13.79 1993
1994 85.11 62.64 39.19 27.85 13.80 100.00 14.89 22.47 23.45 11.34 14.05 13.80 1994
1995 85.46 63.37 40.16 28.81 14.60 100.00 14.54 22.09 23.21 11.35 14.21 14.60 1995
1996 85.92 64.32 41.59 30.36 16.04 100.00 14.08 21.60 22.73 11.23 14.32 16.04 1996
1997 86.16 65.05 42.83 31.79 17.38 100.00 13.84 21.11 22.22 11.04 14.41 17.38 1997
1998 86.33 65.63 43.77 32.85 18.47 100.00 13.67 20.70 21.86 10.92 14.38 18.47 1998
1999 86.75 66.46 44.89 34.04 19.51 100.00 13.25 20.29 21.57 10.85 14.53 19.51 1999
2000 87.01 67.15 46.01 35.30 20.81 100.00 12.99 19.86 21.15 10.71 14.49 20.81 2000
2001 86.19 65.23 43.11 31.99 17.53 100.00 13.81 20.96 22.12 11.12 14.46 17.53 2001
2002 85.77 64.37 41.77 30.55 16.12 100.00 14.23 21.40 22.61 11.22 14.43 16.12 2002
2003 86.01 64.86 42.36 31.18 16.77 100.00 13.99 21.15 22.50 11.18 14.41 16.77 2003
2004 86.58 66.13 44.35 33.45 19.00 100.00 13.42 20.46 21.78 10.90 14.45 19.00 2004
2005 87.17 67.52 46.44 35.75 21.20 100.00 12.83 19.65 21.08 10.70 14.55 21.20 2005
Total income tax share (percentage):
====================================
Top 50 Top 25 Top 10 Top 5 Top 1 0-50 50-75 75-90 90-95 95-99 Top 1
Year Percent Percent Percent Percent Percent Total Percent Percent Percent Percent Percent Percent Year
---- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ----
1986 93.54 76.02 54.69 42.57 25.75 100.00 6.46 17.52 21.33 12.12 16.82 25.75 1986
1987 93.93 76.92 55.61 43.26 24.81 100.00 6.07 17.01 21.31 12.35 18.45 24.81 1987
1988 94.28 77.84 57.28 45.62 27.58 100.00 5.72 16.44 20.56 11.66 18.04 27.58 1988
1989 94.17 77.22 55.78 43.94 25.24 100.00 5.83 16.95 21.44 11.84 18.70 25.24 1989
1990 94.19 77.02 55.36 43.64 25.13 100.00 5.81 17.17 21.66 11.72 18.51 25.13 1990
1991 94.52 77.29 55.82 43.38 24.82 100.00 5.48 17.23 21.47 12.44 18.56 24.82 1991
1992 94.94 78.48 58.01 45.88 27.54 100.00 5.06 16.46 20.47 12.13 18.34 27.54 1992
1993 95.19 79.27 59.24 47.36 29.01 100.00 4.81 15.92 20.03 11.88 18.35 29.01 1993
1994 95.23 79.55 59.45 47.52 28.86 100.00 4.77 15.68 20.10 11.93 18.66 28.86 1994
1995 95.39 80.36 60.75 48.91 30.26 100.00 4.61 15.03 19.61 11.84 18.65 30.26 1995
1996 95.68 81.32 62.51 50.97 32.31 100.00 4.32 14.36 18.81 11.54 18.66 32.31 1996
1997 95.72 81.67 63.20 51.87 33.17 100.00 4.28 14.05 18.47 11.33 18.70 33.17 1997
1998 95.79 82.69 65.04 53.84 34.75 100.00 4.21 13.10 17.65 11.20 19.09 34.75 1998
1999 96.00 83.54 66.45 55.45 36.18 100.00 4.00 12.46 17.09 11.00 19.27 36.18 1999
2000 96.09 84.01 67.33 56.47 37.42 100.00 3.91 12.08 16.68 10.86 19.05 37.42 2000
2001 96.03 82.90 64.89 53.25 33.89 100.00 3.97 13.13 18.01 11.64 19.36 33.89 2001
2002 96.50 83.90 65.73 53.80 33.71 100.00 3.50 12.60 18.16 11.94 20.09 33.71 2002
2003 96.54 83.88 65.84 54.36 34.27 100.00 3.46 12.65 18.04 11.48 20.09 34.27 2003
2004 96.70 84.86 68.19 57.13 36.89 100.00 3.30 11.85 16.67 11.07 20.23 36.89 2004
2005 96.93 85.99 70.30 59.67 39.38 100.00 3.07 10.94 15.69 10.63 20.29 39.38 2005
N/A-- Not applicable.
[1] The number of returns with negative adjusted gross income, i.e., returns with an adjusted gross
deficit, and the corresponding amounts for adjusted gross deficit, were excluded from Table 5.
By excluding deficit returns, alternative minimum tax reported on some of these returns was also
excluded. For Tax Year 2005, there were 4,882 returns with no adjusted gross income that
reported income tax.
[2] For Table 5, constant dollars were calculated using the U.S. Bureau of Labor Statistics' consumer
price index for urban consumers (CPI-U, 1982-84=100). For 2005, the CPI-U = 195.3.
[3] Total income tax is income tax after credits (includes alternative minimum tax) reported on
returns that showed a positive amount for adjusted gross income. Therefore, total income tax
excludes alternative minimum tax, Form 8814 tax (tax on a child's interest, dividends or capital
gains), and Form 4972 tax (tax on lump-sum distributions from qualified retirement plans)
reported on some returns with a negative amount for adjusted gross income. See also footnote 1.
[4] The average tax rate was computed by dividing total income tax (see footnote 3) by (positive)
adjusted gross income.
Source: IRS, Statistics of Income Division, January 2008. Online at
http://www.irs.gov/pub/irs-soi/05in05tr.xls
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